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NY L82172

February 16, 2005

CLA-2-96:RR:NC:2:224 L82172


TARIFF NO.: 9608.10.0000; 8205.51.7500

Mr. Gregory C. Pommerenk
P.O. Box 1587
Kapaa, HI 96746

RE: The tariff classification of a Penmemo and Pompop from China

Dear Mr. Maher:

In your letter dated January 17, 2005, you requested a tariff classification ruling.

You submitted product samples with your request. The item described as a “Penmemo” is comprised of the following: 1 retractable scroll ball point pen and 1 pen refill. The article that is identified as a “Pompop” is a custom one-handed bottle cap remover. The samples will be returned, as requested.

The pen and refill kit (Penmemo) is made up of the two components as stated, a ball point pen and a refill for that pen. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis for classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.

The submitted ball point pen and refill kit will be sold and marketed as a set, and the “Penmemo” will be considered a GRI 3 (b) set for tariff purposes. The component of the set that imparts the essential character to the product is the ball point pen portion of the kit.

The applicable subheading for the “Penmemo” set (no style number), will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pensball point pens. The rate of duty will be 0.8¢ each + 5.4%.

The applicable subheading for the “Pompop” (no style number) will be 8205.51.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for handtools (including glass cutters) not elsewhere specified or includedbase metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: other. The rate of duty will be 3.7% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Tom McKenna at (646) 733-3025.


Robert B. Swierupski

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